Code of Federal Regulations Title 26. Internal Revenue 26 CFR Pt. 1, App. 1—[Editorially Supplied]

Authority for 26 CFR Part 1

26 U.S.C. 7805, unless otherwise noted.

Section 1.1(h)–1 also issued under 26 U.S.C. 1(h).

Section 1.21–1 also issued under 26 U.S.C. 21(f).

Section 1.21–2 also issued under 26 U.S.C. 21(f).

Section 1.21–3 also issued under 26 U.S.C. 21(f).

Section 1.21–4 also issued under 26 U.S.C. 21(f).

Section 1.25–1T also issued under 26 U.S.C. 25.

Section 1.25–2T also issued under 26 U.S.C. 25.

Section 1.25–3 also issued under 26 U.S.C. 25.

Section 1.25–3T also issued under 26 U.S.C. 25.

Section 1.25–4T also issued under 26 U.S.C. 25.

Section 1.25–5T also issued under 26 U.S.C. 25.

Section 1.25–6T also issued under 26 U.S.C. 25.

Section 1.25–7T also issued under 26 U.S.C. 25.

Section 1.25–8T also issued under 26 U.S.C. 25.

Section 1.25A–1 also issued under section 26 U.S.C. 25A(i).

Section 1.25A–2 also issued under section 26 U.S.C. 25A(i).

Section 1.25A–3 also issued under section 26 U.S.C. 25A(i).

Section 1.25A–4 also issued under section 26 U.S.C. 25A(i).

Section 1.25A–5 also issued under section 26 U.S.C. 25A(i).

Section 1.28–0 also issued under 26 U.S.C. 28(d)(5);

Section 1.28–1 also issued under 26 U.S.C. 28(d)(5);

Section 1.30–1 also issued under 26 U.S.C. 30(d)(2).

Section 1.36B–0 also issued under 26 U.S.C. 36B(g).

Section 1.36B–4 also issued under 26 U.S.C. 36B(g).

Section 1.36B–5 also issued under 26 U.S.C. 36B(g).

Section 1.41–4 also issued under 26 U.S.C. 41(d)(4)(E).

Section 1.41–6 also issued under 26 U.S.C. 41(f)(1) and 1502.

Section 1.41–8 also issued under 26 U.S.C. 41(c)(4)(B);

Section 1.41–8T also issued under 26 U.S.C. 41(c)(4)(B);

Section 1.41–9 also issued under 26 U.S.C. 41(c)(5)(C);

Section 1.41–9T also issued under 26 U.S.C. 41(c)(5)(C);

Section 1.42–1 also issued under 26 U.S.C. 42(n).

Section 1.42–1T also issued under 26 U.S.C. 42(n).

Section 1.42–3 also issued under 26 U.S.C. 42(n);

Section 1.42–4 also issued under 26 U.S.C. 42(n);

Section 1.42–5 also issued under 26 U.S.C. 42(n);

Sections 1.42–6, 1.42–8, 1.42–9, 1.42–10, 1.42–11, and 1.42–12, also issued under 26 U.S.C. 42(n);

Section 1.42–13 also issued under 26 U.S.C. 42(n);

Section 1.42–14 also issued under 26 U.S.C. 42(n);

Section 1.42–15 also issued under 26 U.S.C. 42(n);

Section 1.42–16 also issued under 26 U.S.C. 42(n);

Section 1.42–17 also issued under 26 U.S.C. 42(n);

Section 1.42–18 also issued under 26 U.S.C. 42(h)(6)(F) and 42(h)(6)(K);

Sections 1.43–0—1.43–7 also issued under section 26 U.S.C. 43;

Section 1.45D–1 also issued under 26 U.S.C. 45D(e)(2) and (i);

Section 1.45G–1 also issued under 26 U.S.C. 45G(e)(2).

Sections 1.45Q–1, 1.45Q–2, 1.45Q–3, 1.45Q–4, and 1.45Q–5 also issued under 26 U.S.C. 45Q(h).

Section 1.45Q–3 also issued under 26 U.S.C. 45Q(f)(2).

Section 1.45Q–4 also issued under 26 U.S.C. 45Q(f)(5).

Section 1.45Q–5 also issued under 26 U.S.C. 45Q(f)(4).

Section 1.46–5 also issued under 26 U.S.C. 46(d)(6) and 26 U.S.C. 47(a)(3)(C);

Section 1.46–6 also issued under 26 U.S.C. 46(f)(7);

Section 1.47–1 also issued under 26 U.S.C. 47(a);

Section 1.48–9 also issued under 26 U.S.C. 38(b) (as in effect before the amendments made by subtitle F of the Tax Reform Act of 1984);

Sections 1.50A—1.50B also issued under 85 Stat. 553 (26 U.S.C. 40(b));

Section 1.52–1 also issued under 26 U.S.C. 52(b);

Section 1.56(g)–1 also issued under section 7611(g)(3) of the Omnibus Budget Reconciliation Act of 1989 (Pub. L. 101–239, 103 Stat. 2373);  and

Section 1.59A–0 also issued under 26 U.S.C. 59A(i).

Section 1.59A–1 also issued under 26 U.S.C. 59A(i).

Section 1.59A–2 also issued under 26 U.S.C. 59A(i).

Section 1.59A–3 also issued under 26 U.S.C. 59A(i).

Section 1.59A–4 also issued under 26 U.S.C. 59A(i).

Section 1.59A–5 also issued under 26 U.S.C. 59A(i).

Section 1.59A–6 also issued under 26 U.S.C. 59A(i).

Section 1.59A–7 also issued under 26 U.S.C. 59A(i).

Section 1.59A–8 also issued under 26 U.S.C. 59A(i).

Section 1.59A–9 also issued under 26 U.S.C. 59A(i).

Section 1.59A–10 also issued under 26 U.S.C. 59A(i).

Section 1.61–2T also issued under 26 U.S.C. 61.

Section 1.61–21 also issued under 26 U.S.C. 61.

Sections 1.62–1T and 1.62–2 also issued under 26 U.S.C. 62;

Section 1.66–4 also issued under 26 U.S.C. 66(c);

Sections 1.67–2T and 1.67–3T also issued under 26 U.S.C. 67(c);

Section 1.67–3 also issued under 26 U.S.C. 67(c).

Section 1.67–4 also issued under 26 U.S.C. 67(e).

Sections 1.72–4, 1.72–5, 1.72–6, 1.72–7, 1.72–8, and 1.72–11 also issued under 26 U.S.C. 72(c).

Section 1.78–1 also issued under 26 U.S.C. 245A(g).

Section 1.101–7 also issued under 26 U.S.C. 101(d)(2)(B)(ii).

Section 1.103–10 also issued under 26 U.S.C. 103(b)(6).

Section 1.103A–2 also issued under 26 U.S.C. 103A(j).

Section 1.108–1 also issued under 26 U.S.C. 108(e)(8) and 108(e)(10(B).

Section 1.108–2 also issued under 26 U.S.C. 108.

Section 1.108–3 also issued under 26 U.S.C. 108, 267, and 1502.

Section 1.108–4 also issued under 26 U.S.C. 108.

Section 1.108–5 also issued under 26 U.S.C. 108.

Section 1.108(c)–1 also issued under the authority of 26 U.S.C. 108(d)(9).

Section 1.108(i)–0 also issued under 26 U.S.C. 108(i)(7) and 1502.

Section 1.108(i)–1 also issued under 26 U.S.C. 108(i)(7) and 1502.

Section 1.108(i)–2 also issued under 26 U.S.C. 108(i)(7).

Section 1.108(i)–3 also issued under 26 U.S.C. 108(i)(7) and 1502.

Section 1.110–1 also issued under 26 U.S.C. 110(d).

Sections 1.132–0 through 1.132–8T also issued under 26 U.S.C. 132.

Section 1.148–0 through 1.148–11 also issued under 26 U.S.C. 148(i).

Section 1.149(b)–1 also issued under 26 U.S.C. 149(b)(3)(B) (v);

Section 1.149(d)–1 also issued under 26 U.S.C. 149(d)(7);

Section 1.149(e)–1 also issued under 26 U.S.C. 149(e);

Section 1.149(g)–1 also issued under 26 U.S.C. 149(g)(5);

Section 1.150–4 also issued under 26 U.S.C. 150 (c)(5);

Section 1.152–4 also issued under 26 U.S.C. 152(e);

Section 1.162(k)–1 is also issued under section 26 U.S.C. 162(k).

Section 1.163–8T also issued under 26 U.S.C. 469(k)(4);

Section 1.163–9T also issued under 26 U.S.C. 163(h)(3)(D);

Section 1.163(j)–1 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.

Section 1.163(j)–2 also issued under 26 U.S.C. 1502.

Section 1.163(j)–3 also issued under 26 U.S.C. 1502.

Section 1.163(j)–4 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.

Section 1.163(j)–5 also issued under 26 U.S.C. 1502.

Section 1.163(j)–6 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.

Section 1.163(j)–7 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.

Section 1.163(j)–8 also issued under 26 U.S.C. 163(j)(8)(B).

Section 1.163(j)–9 also issued under 26 U.S.C. 163(j)(7)(B) and (C) and 26 U.S.C. 1502.

Section 1.163(j)–10 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.

Section 1.163(j)–11 also issued under 26 U.S.C. 1502.

Section 1.165–12 also issued under 26 U.S.C. 165(j)(3);

Section 1.166–10 also issued under 26 U.S.C. 166(f);

Section 1.168(d)–1 also issued under 26 U.S.C. 168(d)(3);

Section 1.168(h)–1 also issued under 26 U.S.C. 168.

Section 1.168(i)–1 also issued under 26 U.S.C. 168(i)(4).

Section 1.168(i)–1T also issued under 26 U.S.C. 168(i)(4).

Section 1.168(i)–2 also issued under 26 U.S.C. 168.

Section 1.168(i)–4 also issued under 26 U.S.C. 168(i)(5).

Section 1.168(j)–1T also added under 26 U.S.C. 168(j)(10).

Section 1.170A–1 also issued under 26 U.S.C. 170(a).

Section 1.170A–6 also issued under 26 U.S.C. 170(f)(4);  26 U.S.C. 642(c)(5).

Section 1.170A–12 also issued under 26 U.S.C. 170(f)(4).

Section 1.170A–13 also issued under 26 U.S.C. 170(f)(8).

§ 1.170A–15 also issued under 26 U.S.C. 170(a)(1).

§ 1.170A–16 also issued under 26 U.S.C. 170(a)(1) and 170(f)(11).

§ 1.170A–17 also issued under 26 U.S.C. 170(a)(1) and 170(f)(11).

§ 1.170A–18 also issued under 26 U.S.C. 170(a)(1).

Section 1.171–2 also issued under 26 U.S.C. 171(e).

Section 1.171–3 also issued under 26 U.S.C. 171(e).

Section 1.171–4 also issued under 26 U.S.C. 171(c).

Section 1.179–1 also issued under 26 U.S.C. 179(d)(6) and (10).

Section 1.179–4 also issued under 26 U.S.C. 179(c).

Section 1.179–6 also issued under 26 U.S.C. 179(c).

Section 1.197–2 also issued under 26 U.S.C. 197.

Section 1.199A–1 also issued under 26 U.S.C. 199A(f)(4).

Section 1.199A–2 also issued under 26 U.S.C. 199A(b)(5), (f)(1)(A), (f)(4), and (h).

Section 1.199A–3 also issued under 26 U.S.C. 199A(c)(4)(C) and (f)(4).

Section 1.199A–4 also issued under 26 U.S.C. 199A(f)(4).

Section 1.199A–5 also issued under 26 U.S.C. 199A(f)(4).

Section 1.199A–6 also issued under 26 U.S.C. 199A(f)(1)(B) and (f)(4).

Section 1.199A–7 also issued under 26 U.S.C. 199A(f)(4) and (g)(6).

Section 1.199A–8 also issued under 26 U.S.C. 199A(g)(6).

Section 1.199A–9 also issued under 26 U.S.C. 199A(g)(6).

Section 1.199A–10 also issued under 26 U.S.C. 199A(g)(6).

Section 1.199A–11 also issued under 26 U.S.C. 199A(g)(6).

Section 1.199A–12 also issued under 26 U.S.C. 199A(g)(6).

Section 1.216–2 also issued under 26 U.S.C. 216(d).

Section 1.221–2 also issued under 26 U.S.C. 221(d).

Section 1.245A–5 also issued under 26 U.S.C. 245A(g), 951A(a), 954(c)(6)(A), and 965(o).

Sections 1.245A–6 through 1.245A–11 also issued under 26 U.S.C. 245A(g), 882(c)(1)(A), 951A, 954(b)(5), 954(c)(6), and 965(o).

Section 1.245A(e)–1 also issued under 26 U.S.C. 245A(g).

Section 1.250–0 also issued under 26 U.S.C. 250(c).

Section 1.250–1 also issued under 26 U.S.C. 250(c).

Section 1.250(a)–1 also issued under 26 U.S.C. 250(c) and 6001.

Section 1.250(b)–1 also issued under 26 U.S.C. 250(c) and 6001.

Section 1.250(b)–2 also issued under 26 U.S.C. 250(c).

Section 1.250(b)–3 also issued under 26 U.S.C. 250(c).

Section 1.250(b)–4 also issued under 26 U.S.C. 250(c).

Section 1.250(b)–5 also issued under 26 U.S.C. 250(c).

Section 1.250(b)–6 also issued under 26 U.S.C. 250(c).

Section 1.263A–1 also issued under 26 U.S.C. 263A(j).

Section 1.263A–2 also issued under 26 U.S.C. 263A(j).

Section 1.263A–3 also issued under 26 U.S.C. 263A(j).

Section 1.263A–4 also issued under 26 U.S.C. 263A.

Section 1.263A–4T also issued under 26 U.S.C. 263A.

Section 1.263A–5 also issued under 26 U.S.C. 263A.

Section 1.263A–6 also issued under 26 U.S.C. 263A.

Section 1.263A–7 also issued under 26 U.S.C. 263A(j).

Section 1.263A–7T also issued under 26 U.S.C. 263A.

Sections 1.263A–8 through 1.263A–15 also issued under 26 U.S.C. 263A(j).

Section 1.267(a)–3 also issued under 26 U.S.C. 267(a)(3)(A) and (a)(3)(B)(ii).

Section 1.267(f)–1 also issued under 26 U.S.C. 267 and 1502.

Sections 1.267A–1 through 1.267A–7 also issued under 26 U.S.C. 267A(e).

Section 1.269–3(d) also issued under 26 U.S.C. 382(m).

Section 1.274–2 also issued under 26 U.S.C. 274(o).

Section 1.274–5 also issued under 26 U.S.C. 274(d).

Section 1.274–5T also issued under 26 U.S.C. 274(d).

Section 1.274–9 also issued under 26 U.S.C. 274(o).

Section 1.274–10 also issued under 26 U.S.C. 274(o).

Section 1.274–11 also issued under 26 U.S.C. 274.

Section 1.274–12 also issued under 26 U.S.C. 274.

Section 1.274–13 also issued under 26 U.S.C. 274.

Section 1.274–14 also issued under 26 U.S.C. 274.

Section 1.274(d)–1 also issued under 26 U.S.C. 274(d).

Section 1.274(d)–1T also issued under 26 U.S.C. 274(d).

Section 1.280C–4 also issued under 26 U.S.C. 280C(c)(4).

Section 1.280F–1T also issued under 26 U.S.C. 280F.

Section 1.280F–6 also issued under 26 U.S.C. 280F.

Section 1.280F–7 also issued under 26 U.S.C. 280F(c).

Section 1.280G–1 also issued under 26 U.S.C. 280G(b) and (e).

Section 1.301–1 also issued under 26 U.S.C. 357(d)(3).

Section 1.301–1T also issued under 26 U.S.C. 357(d)(3).

Section 1.304–5 also issued under 26 U.S.C. 304.

Section 1.304–7 also issued under 26 U.S.C. 304(b)(5)(C).

Section 1.305–3 also issued under 26 U.S.C. 305.

Section 1.305–5 also issued under 26 U.S.C. 305.

Section 1.305–7 also issued under 26 U.S.C. 305.

Section 1.332–8 also issued under 26 U.S.C. 332(d)(4).

Section 1.334–1 also issued under 26 U.S.C. 367(b).

Section 1.336–1 is also issued under 26 U.S.C. 336.

Section 1.336–2 is also issued under 26 U.S.C. 336.

Section 1.336–3 is also issued under 26 U.S.C. 336.

Section 1.336–4 is also issued under 26 U.S.C. 336.

Section 1.336–5 is also issued under 26 U.S.C. 336.

Section 1.337(d)–1 also issued under 26 U.S.C. 337(d).

Section 1.337(d)–2 also issued under 26 U.S.C. 337(d).

Section 1.337(d)–3 also issued under 26 U.S.C. 337(d).

Section 1.337(d)–4 also issued under 26 U.S.C. 337.

Section 1.337(d)–5 also issued under 26 U.S.C. 337.

Section 1.337(d)–6 also issued under 26 U.S.C. 337.

Section 1.337(d)–7 also issued under 26 U.S.C. 337.

Section 1.337(d)–7T also issued under 26 U.S.C. 337(d) and 355(h).

Section 1.338–1 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338–2 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338–3 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338–4 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338–5 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338–6 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338–7 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338–8 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338–9 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338–10 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338–11 also issued under 26 U.S.C. 338.

Section 1.338–11T also issued under 26 U.S.C. 338.

Section 1.338(h)(10)–1 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338(h)(10)–1T also issued under 26 U.S.C. 337(d), 338 and 1502.

Section 1.338(i)–1 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.351–1 also issued under 26 U.S.C. 351.

Section 1.351–2 also issued under 26 U.S.C. 351(g)(4).

Section 1.354–1 also issued under 26 U.S.C. 351(g)(4).

Section 1.355–1 also issued under 26 U.S.C. 351(g)(4).

Section 1.355–2(g) and (i) also issued under 26 U.S.C. 355(b)(3)(D).

Section 1.355–2T(g) and (i) are also issued under 26 U.S.C. 355(b)(3)(D).

Section 1.355–6 also issued under 26 U.S.C. 355(d)(9).

Section 1.355–7 also issued under 26 U.S.C. 355(e)(5).

Section 1.355–8 also issued under 26 U.S.C. 336(e), 355(e)(3)(B), 355(e)(5), and 355(f).

Section 1.356–6 also issued under 26 U.S.C. 351(g)(4).

Section 1.356–7 also issued under 26 U.S.C. 351(g)(4).

Section 1.358–2 also issued under 26 U.S.C. 358(b)(1).

Section 1.358–5 also issued under 26 U.S.C. 358(h)(2).

Section 1.358–5T also issued under 26 U.S.C. 358(h)(2).

Section 1.358–7 also issued under Public Law 106–554, 114 Stat. 2763, 2763A–638 (2001).

Section 1.362–3 also issued under 26 U.S.C. 367(b).

Section 1.362–4 also issued under 26 U.S.C. 362(e)(2)(C)(ii).

Section 1.367(a)–1 also issued under 26 U.S.C. 367(a).

Section 1.367(a)–1T also issued under 26 U.S.C. 367(a).

Section 1.367(a)–3 also issued under 26 U.S.C. 367(a).

Section 1.367(a)–3T also issued under 26 U.S.C. 367(a).

Section 1.367(a)–7 also issued under 26 U.S.C. 367(a), (b), (c), and 337(d).

Section 1.367(a)–8 also issued under 26 U.S.C. 367(a) and (b).

Section 1.367(a)–9T also issued under 26 U.S.C. 367(a) and (b).

Section 1.367(b)–0 also issued under 26 U.S.C. 367(b).

Section 1.367(b)–1 also issued under 26 U.S.C. 367(a) and (b).

Section 1.367(b)–2 also issued under 26 U.S.C. 367(a) and (b).

Sections 1.367(b)–2(c)(1) and (2) also issued under 26 U.S.C. 367(b)(1) and (2).

Section 1.367(b)–2(d)(3) also issued under 26 U.S.C. 367(b)(1) and (2).

Section 1.367(b)–3 also issued under 26 U.S.C. 367(a) and (b).

Section 1.367(b)–3T also issued under 26 U.S.C. 367(a) and (b).

Section 1.367(b)–4 also issued under 26 U.S.C. 367(a) and (b) and 954(c)(6)(A).

Section 1.367(b)–4(b)(1) also issued under 26 U.S.C. 367(b).

Section 1.367(b)–4(d) also issued under 26 U.S.C. 367(b)(1) and (2).

Section 1.367(b)–6 also issued under 26 U.S.C. 367(b).

Section 1.367(b)–7 also issued under 26 U.S.C. 367(a) and (b), 26 U.S.C. 902, and 26 U.S.C. 904.

Section 1.367(b)–8 also issued under 26 U.S.C. 367(b).

Section 1.367(b)–9 also issued under 26 U.S.C. 367(a) and (b), 26 U.S.C. 902, and 26 U.S.C. 904.

Section 1.367(b)–10 also issued under 26 U.S.C. 367(b).

Section 1.367(b)–12 also issued under 26 U.S.C. 367(a) and (b).

Section 1.367(b)–13 also issued under 26 U.S.C. 367(b).

Section 1.367(d)–1 also issued under 26 U.S.C. 367(d).

Section 1.367(e)–1 also issued under 26 U.S.C. 367(e)(1).

Section 1.367(e)–1(a) also issued under 26 U.S.C. 367(e).

Section 1.367(e)–2 also issued under 26 U.S.C. 367(e)(2).

Section 1.382–1 also issued under 26 U.S.C. 382(m).

Section 1.382–2 also issued under 26 U.S.C. 382(k)(1), (l)(3), (m), and 26 U.S.C. 383.

Section 1.382–2T also issued under 26 U.S.C. 382(g)(4)(C), (i), (k)(1) and (6), (l)(3), (m), and 26 U.S.C. 383.

Section 1.382–3 also issued under 26 U.S.C. 382(g)(4)(C) and 26 U.S.C. 382(m).

Section 1.382–4 also issued under 26 U.S.C. 382(l)(3) and 382(m).

Section 1.382–5 also issued under 26 U.S.C. 382(m).

Section 1.382–5T also issued under 26 U.S.C. 382(m).

Section 1.382–6 also issued under 26 U.S.C. 382(b)(3)(A), 26 U.S.C.(d)(1), 26 U.S.C. 382(m), and 26 U.S.C.383(d).

Section 1.382–7 also issued under 26 U.S.C 382(m).

Section 1.382–7T also issued under 26 U.S.C. 382(m).

Section 1.382–8 also issued under 26 U.S.C. 382(m).

Section 1.382–9 also issued under 26 U.S.C. 382(l)(3) and (m).

Section 1.382–10 also issued under 26 U.S.C 382(m).

Section 1.382–10T is also issued under 26 U.S.C. 382(m).

Section 1.382–12 also issued under 26 U.S.C. 382(f) and 26 U.S.C. 382(m).

Section 1.383–0 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 383.

Section 1.383–1 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 383.

Section 1.383–2 also issued under 26 U.S.C. 383.

Section 1.385–1 also issued under 26 U.S.C. 385.

Section 1.385–3 also issued under 26 U.S.C. 385, 701, 1502, 1504(a)(5)(A), and 7701(l).

Section 1.385–4 also issued under 26 U.S.C. 385 and 1502.

Section 1.401(a)–1 also issued under 26 U.S.C. 401.

Section 1.401(a)–21 also issued under 26 U.S.C. 401 and section 104 of the Electronic Signatures in Global and National Commerce Act, Public Law 106–229 (114 Stat. 464).

Section 1.401(a)(2)–1 also issued under Multiemployer Pension Plan Amendments Act, Public Law 96–364, 410, (94 Stat. 1208, 1308)(1980).

Section 1.401(a)(5)–1 also issued under 26 U.S.C. 401(a)(5).

Section 1.401(a)(9)–1 is also issued under 26 U.S.C. 401(a)(9).

Section 1.401(a)(9)–2 is also issued under 26 U.S.C. 401(a)(9).

Section 1.401(a)(9)–3 is also issued under 26 U.S.C. 401(a)(9).

Section 1.401(a)(9)–4 is also issued under 26 U.S.C. 401(a)(9).

Section 1.401(a)(9)–5 is also issued under 26 U.S.C. 401(a)(9).

Section 1.401(a)(9)–6 is also issued under 26 U.S.C. 401(a)(9).

Section 1.401(a)(9)–7 is also issued under 26 U.S.C. 401(a)(9).

Section 1.401(a)(9)–8 is also issued under 26 U.S.C. 401(a)(9).

Section 1.401(a)(9)–9 is also issued under 26 U.S.C. 401(a)(9).

Section 1.401(a)(17)–1 also issued under 26 U.S.C. 401(a)(17).

Sections 1.401(a)(26)–1 through (a)(26)–9 also issued under 26 U.S.C. 401(a)(26).

Section 1.401(b)–1 also issued under 26 U.S.C. 401(b).

Section 1.401(k)–1 also issued under 26 U.S.C. 401(m)(9).

Section 1.401(k)–2 also issued under 26 U.S.C. 401(m)(9).

Section 1.401(k)–3 is also issued under 26 U.S.C. 401(m)(9).

Section 1.401(k)–4 also issued under 26 U.S.C. 401(m)(9).

Section 1.401(k)–5 also issued under 26 U.S.C. 401(m)(9).

Section 1.401(k)–6 also issued under 26 U.S.C. 401(m)(9).

Sections 1.401(l)–0 through 1.401(l)–6 also issued under 26 U.S.C. 401(l).

Section 1.401(m)–1 also issued under 26 U.S.C. 401(m)(9).

Section 1.401(m)–2 also issued under 26 U.S.C. 401(m)(9).

Section 1.401(m)–3 also issued under 26 U.S.C. 401(m)(9).

Section 1.401(m)–4 also issued under 26 U.S.C. 401(m)(9).

Section 1.401(m)–5 also issued under 26 U.S.C. 401(m)(9).

Section 1.402A–1 is also issued under 26 U.S.C. 402A.

Section 1.403(b)–6 also issued under 26 U.S.C. 403(b)(10).

Section 1.404(k)–3 is also issued under sections 26 U.S.C. 162(k) and 404(k)(5)(A).

Section 1.408–2 also issued under 26 U.S.C. 408(a) and 26 U.S.C. 408(q).

Section 1.408–4 also issued under 26 U.S.C. 408.

Section 1.408–8 is also issued under 26 U.S.C. 408(a)(6) and (b)(3).

Section 1.408–11 also issued under 26 U.S.C. 408.

Section 1.408A–1 also issued under 26 U.S.C. 408A.

Section 1.408A–2 also issued under 26 U.S.C. 408A.

Section 1.408A–3 also issued under 26 U.S.C. 408A.

Section 1.408A–4 also issued under 26 U.S.C. 408A.

Section 1.408A–5 also issued under 26 U.S.C. 408A.

Section 1.408A–6 also issued under 26 U.S.C. 408A.

Section 1.408A–7 also issued under 26 U.S.C. 408A.

Section 1.408A–8 also issued under 26 U.S.C. 408A.

Section 1.408A–9 also issued under 26 U.S.C. 408A.

Section 1.408(q)–1 also issued under 26 U.S.C. 408(q).

Section 1.409(p)–1 is also issued under 26 U.S.C. 409(p)(7).

Section 1.410(b)–2 also issued under 26 U.S.C. 410(b)(6).

Section 1.410(b)–3 also issued under 26 U.S.C. 410(b)(6).

Section 1.410(b)–4 also issued under 26 U.S.C. 410(b)(6).

Section 1.410(b)–5 also issued under 26 U.S.C. 410(b)(6).

Section 1.410(b)–6 also issued under 26 U.S.C. 410(b)(6) and section 664 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107–16, 115 Stat. 38).

Section 1.410(b)–7 also issued under 26 U.S.C. 410(b)(6).

Section 1.410(b)–8 also issued under 26 U.S.C. 410(b)(6).

Section 1.410(b)–9 also issued under 26 U.S.C. 410(b)(6).

Section 1.410(b)–10 also issued under 26 U.S.C. 410(b)(6).

Section 1.411(a)–7 also issued under 26 U.S.C. 411(a)(7)(B)(i).

Section 1.411(a)(13)–1 also issued under 26 U.S.C. 411(a)(13).

Section 1.411(b)(5)–1 also issued under 26 U.S.C. 411(b)(5).

Section 1.411(d)–3 also issued under 26 U.S.C. 411(d)(6) and section 645(b) of the Economic Growth and Tax Relief Reconciliation Act of 2001, Public Law 107–16 (115 Stat. 38).

Section 1.411(d)–4 also issued under 26 U.S.C. 411(d)(6).

Section 1.411(d)–6 is issued under Reorganization Plan No. 4 of 1978, 29 U.S.C. 1001nt.

Sections 1.414(c)–1 through 1.414(c)–5 also issued under 26 U.S.C. 414(c).

Section 1.414(c)–5 also issued under 26 U.S.C. 414(b), (c), and (o).

Section 1.414(q)–1T is also issued under 26 U.S.C. 414(q).

Sections 1.414(r)–0 through 1.414(r)–7 also issued under 26 U.S.C. 414(r).

Section 1.414(r)–8 also issued under 26 U.S.C. 410(b) and 414(r).

Section 1.414(r)–9 also issued under 26 U.S.C. 401(a)(26) and 414(r).

Section 1.414(r)–10 also issued under 26 U.S.C. 129 and 414(r).

Section 1.414(r)–1 also issued under 26 U.S.C. 414(r).

Section 1.414(s)–1 also issued under 26 U.S.C. 414(s).

Section 1.417(e)–1 also issued under 26 U.S.C. 417(e)(3)(A)(ii)(II).

Section 1.417(e)–1T also issued under 26 U.S.C. 417(e)(3)(A)(ii)(II).

Section 1.419A(f)(6)–1 is also issued under 26 U.S.C. 419A(i).

Section 1.420–1 also issued under 26 U.S.C. 420(c)(3)(E).

Section 1.430(j)–1 also issued under 26 U.S.C. 430(j)(4)(F).

Section 1.441–2T also issued under 26 U.S.C. 441(f).

Section 1.441–3T also issued under 26 U.S.C. 441.

Sections 1.442–2T and 1.442–3T also issued under 26 U.S.C. 422, 706, and 1378.

Sections 1.444–0T through 1.444–3T and

Section 1.444–4 is also issued under 26 U.S.C. 444(g).

Section 1.446–1 also issued under 26 U.S.C. 446 and 461(h).

Section 1.446–4 also issued under 26 U.S.C. 1502.

Section 1.446–6 also issued under 26 U.S.C. 446 and 26 U.S.C. 860G.

Section 1.446–7 also issued under 26 U.S.C. 446.

Section 1.451–3 also issued under 26 U.S.C. 451(b)(1)(A)(ii), (b)(3)(C) and 461(h).

Section 1.451–8 also issued under 26 U.S.C. 451(c)(2)(A), (3), (4)(A)(iii), (4)(b)(vii), and 461(h).

Section 1.453–11 also issued under 26 U.S.C. 453(j)(1) and (k).

Section 1.453A–3 also issued under 26 U.S.C. 453A.

Section 1.458–1 also issued under 26 U.S.C. 458.

Section 1.460–1 also issued under 26 U.S.C. 460(h).

Section 1.460–2 also issued under 26 U.S.C. 460(h).

Section 1.460–3 also issued under 26 U.S.C. 460(h).

Section 1.460–4 also issued under 26 U.S.C. 460(h) and 1502.

Section 1.460–5 also issued under 26 U.S.C. 460(h).

Section 1.460–6 also issued under 26 U.S.C. 460(h).

Section 1.461–1 also issued under 26 U.S.C. 461(h).

Section 1.461–2 also issued under 26 U.S.C. 461(h).

Section 1.461–4 also issued under 26 U.S.C. 461(h).

Section 1.461–4(d) also issued under 26 U.S.C. 460 and 26 U.S.C. 461(h).

Section 1.461–5 also issued under 26 U.S.C. 461(h).

Section 1.461–6 also issued under 26 U.S.C. 461(h).

Section 1.465–8 also issued under 26 U.S.C. 465.

Section 1.465–20 also issued under 26 U.S.C. 465.

Section 1.465–27 also issued under 26 U.S.C. 465(b)(6)(B)(iii).

Sections 1.466–1 through 1.466–4 also issued under 26 U.S.C. 466.

Section 1.467–1 is also issued under 26 U.S.C. 467.

Section 1.467–2 is also issued under 26 U.S.C. 467.

Section 1.467–3 is also issued under 26 U.S.C. 467.

Section 1.467–4 is also issued under 26 U.S.C. 467.

Section 1.467–5 is also issued under 26 U.S.C. 467.

Section 1.467–6 is also issued under 26 U.S.C. 467.

Section 1.467–7 is also issued under 26 U.S.C. 467.

Section 1.467–8 is also issued under 26 U.S.C. 467.

Section 1.467–9 is also issued under 26 U.S.C. 467.

Section 1.468A–5 also issued under 26 U.S.C. 468A(e)(5).

Section 1.468A–5T also issued under 26 U.S.C. 468A(e)(5).

Section 1.468B–1 also issued under 26 U.S.C. 461(h) and 468B(g).

Section 1.468B–2 also issued under 26 U.S.C. 461(h) and 468B(g).

Section 1.468B–3 also issued under 26 U.S.C. 461(h) and 468B(g).

Section 1.468B–4 also issued under 26 U.S.C. 461(h) and 468B(g).

Section 1.468B–5 also issued under 26 U.S.C. 461(h) and 468B(g).

Section 1.468B–7 also issued under 26 U.S.C. 461(h) and 468B(g).

Section 1.468B–9 also issued under 26 U.S.C. 461(h) and 468B(g).

Section 1.469–1 also issued under 26 U.S.C. 469.

Section 1.469–1T also issued under 26 U.S.C. 469.

Section 1.469–2 also issued under 26 U.S.C. 469(l).

Section 1.469–2T also issued under 26 U.S.C. 469(l).

Section 1.469–3 also issued under 26 U.S.C. 469(l).

Section 1.469–3T also issued under 26 U.S.C. 469(l).

Section 1.469–4 also issued under 26 U.S.C. 469(l).

Section 1.469–5 also issued under 26 U.S.C. 469(l).

Section 1.469–5T also issued under 26 U.S.C. 469(l).

Section 1.469–7 also issued under 26 U.S.C. 469(l).

Section 1.469–9 also issued under 26 U.S.C. 469(c)(6), (h)(2), and (l)(1).

Section 1.469–11 also issued under 26 U.S.C. 469(l).

Section 1.471 also issued under 26 U.S.C. 471.

Section 1.471–3 also issued under 26 U.S.C. 471(a).

Section 1.471–4 also issued under 26 U.S.C. 263A.

Section 1.471–5 also issued under 26 U.S.C. 263A.

Section 1.471–6 also issued under 26 U.S.C. 471.

Section 1.472–8 also issued under 26 U.S.C. 472.

Section 1.475(a)–3 also issued under 26 U.S.C. 475(e).

Section 1.475(a)–4 also issued under 26 U.S.C. 475(g).

Section 1.475(b)–1 also issued under 26 U.S.C. 475(b)(4) and 26 U.S.C. 475(e).

Section 1.475(b)–2 also issued under 26 U.S.C. 475(b)(2) and 26 U.S.C. 475(e).

Section 1.475(b)-4 also issued under 26 U.S.C. 475(b)(2), 26 U.S.C. 475(e), and 26 U.S.C. 6001.

Section 1.475(c)–1 also issued under 26 U.S.C. 475(e).

Section 1.475(c)–2 also issued under 26 U.S.C. 475(e) and 26 U.S.C. 860G(e).

Section 1.475(d)–1 also issued under 26 U.S.C. 475(e).

Section 1.475(e)–1 also issued under 26 U.S.C. 475(e).

Section 1.481–1 also issued under 26 U.S.C. 481.

Section 1.481–2 also issued under 26 U.S.C. 481.

Section 1.481–3 also issued under 26 U.S.C. 481.

Section 1.481–4 also issued under 26 U.S.C. 481.

Section 1.481–5 also issued under 26 U.S.C. 481.

Section 1.481–6 is also issued under 26 U.S.C. 481.

Section 1.482–1 also issued under 26 U.S.C. 482 and 936.

Sections 1.482–1 and 1.482–1T are also issued under 26 U.S.C. 482.

Section 1.482–2 also issued under 26 U.S.C. 482.

Section 1.482–3 also issued under 26 U.S.C. 482.

Section 1.482–4 also issued under 26 U.S.C. 482.

Section 1.482–5 also issued under 26 U.S.C. 482.

Section 1.482–7 also issued under 26 U.S.C. 482.

Section 1.482–9 also issued under 26 U.S.C. 482.

Section 1.482–2A also issued under 26 U.S.C. 482.

Section 1.482–7A also issued under 26 U.S.C. 482.

Sections 1.483–1 through 1.483–3 also issued under 26 U.S.C. 483(f).

Section 1.483–4 also issued under 26 U.S.C. 483(f).

Section 1.501(c)(29)–1 also issued under 26 U.S.C. 501(c)(29)(B)(i).

Section 1.501(c)(29)–1T also issued under 26 U.S.C. 501(c)(29)(B)(i).

Sections 1.504–1 and 1.504–2 also issued under 26 U.S.C. 504(b).

Section 1.514(c)–2 also issued under 26 U.S.C. 514(c)(9)(E)(iii).

Section 1.527–9 also issued under 26 U.S.C. 527(h)(2)(B)(i).

Sections 1.529A–0 through 1.529A–8 also issued under 26 U.S.C. 529A(g).

Sections 1.585–5 through 1.585–8 also issued under 26 U.S.C. 585(b)(3).

Sections 1.597–1 through 1.597–7 also issued under 26 U.S.C. 597 and 1502.

Section 1.597–8 also issued under 26 U.S.C. 597.

Section 1.642(c)–6 also issued under 26 U.S.C. 642(c)(5).

Section 1.642(h)–2 also issued under 26 U.S.C. 642(h).

Section 1.642(h)–5 also issued under 26 U.S.C. 642(h).

Section 1.643(a)–8 also issued under 26 U.S.C. 643(a)(7).

Section 1.643(f)–1 also issued under 26 U.S.C. 643(f).

Section 1.643(h)–1 also issued under 26 U.S.C. 643(a)(7).

Section 1.642(c)–6A also issued under 26 U.S.C. 642(c)(5).

Section 1.645–1 also issued under 26 U.S.C. 645.

Sections 1.663(c)–1, 1.663(c)–2, 1.663(c)–3, 1.663(c)–4, 1.663(c)–5, and 1.663(c)–6 also issued under 26 U.S.C. 663(c).

Section 1.664–1 also issued under 26 U.S.C. 664(a).

Section 1.664–2 also issued under 26 U.S.C. 664(a).

Section 1.664–3 also issued under 26 U.S.C. 664(a).

Section 1.664–4 also issued under 26 U.S.C. 664(a).

Section 1.664–4A also issued under 26 U.S.C. 664(a).

Section 1.671–2 also issued under 26 U.S.C. 643(a)(7) and 672(f)(6).

Section 1.672(f)–1 also issued under 26 U.S.C. 643(a)(7) and 672(f)(6).

Section 1.672(f)–2 also issued under 26 U.S.C. 643(a)(7) and 672(f)(3) and (6).

Section 1.672(f)–3 also issued under 26 U.S.C. 643(a)(7) and 672(f)(2) and (6).

Section 1.672(f)–4 also issued under 26 U.S.C. 643(a)(7) and 672(f)(4) and (6).

Section 1.672(f)–5 also issued under 26 U.S.C. 643(a)(7) and 672(f)(6).

Section 1.679–1 also issued under 26 U.S.C. 643(a)(7) and 679(d).

Section 1.679–2 also issued under 26 U.S.C. 643(a)(7) and 679(d).

Section 1.679–3 also issued under 26 U.S.C. 643(a)(7) and 679(d).

Section 1.679–4 also issued under 26 U.S.C. 643(a)(7), 679(a)(3) and 679(d).

Section 1.679–5 also issued under 26 U.S.C. 643(a)(7) and 679(d).

Section 1.679–6 also issued under 26 U.S.C. 643(a)(7) and 679(d).

Section 1.684–1 also issued under 26 U.S.C. 643(a)(7) and 684(a).

Section 1.684–2 also issued under 26 U.S.C. 643(a)(7) and 684(a).

Section 1.684–3 also issued under 26 U.S.C. 643(a)(7) and 684(a).

Section 1.684–4 also issued under 26 U.S.C. 643(a)(7) and 684(a).

Section 1.684–5 also issued under 26 U.S.C. 643(a)(7) and 684(a).

Section 1.701–2 also issued under 26 U.S.C. 701 through 761.

Section 1.704–3 also issued under 26 U.S.C. 704(c).

Section 1.704–4 also issued under 26 U.S.C. 704(c).

Section 1.705–2 also issued under 26 U.S.C. 705 and 1032.

Section 1.706–1T also issued under 26 U.S.C. 706(b).

Section 1.706–3T also issued under 26 U.S.C. 444(f).

Section 1.706–4 also issued under 26 U.S.C. 706(d).

Sections 1.707–2 through 1.707–9 also issued under 26 U.S.C. 707(a)(2).

Section 1.721–1 also issued under 26 U.S.C. 721.

Section 1.721(c)–1 also issued under 26 U.S.C. 721(c).

Section 1.721(c)–2 also issued under 26 U.S.C. 721(c).

Section 1.721(c)–3 also issued under 26 U.S.C. 721(c).

Section 1.721(c)–4 also issued under 26 U.S.C. 721(c).

Section 1.721(c)–5 also issued under 26 U.S.C. 721(c).

Section 1.721(c)–6 also issued under 26 U.S.C. 721(c).

Section 1.721(c)–7 also issued under 26 U.S.C. 721(c).

Section 1.731–2 also issued under 26 U.S.C. 731(c).

Section 1.732–1 also issued under 26 U.S.C. 732.

Section 1.732–2 also issued under 26 U.S.C. 732.

Section 1.732–3 also issued under 26 U.S.C. 337(d), 732(f)(8), and 1502.

Section 1.734–1 also issued under 26 U.S.C. 734.

Section 1.743–1 also issued under 26 U.S.C. 743.

Section 1.751–1 also issued under 26 U.S.C. 751.

Section 1.752–1(a) also issued under Public Law 106–554, 114 Stat. 2763, 2763A–638 (2001).

Section 1.752–6 also issued under Public Law 106–554, 114 Stat. 2763, 2763A–638 (2001).

Section 1.752–7 also issued under Public Law 106–554, 114 Stat. 2763, 2763A–638 (2001).

Section 1.755–1 also issued under 26 U.S.C. 755.

Section 1.755–2 also issued under 26 U.S.C. 755 and 26 U.S.C. 1060.

Section 1.761–2 also issued under 26 U.S.C. 446(b) and 26 U.S.C. 761(a).

Section 1.807–2 also issued under 26 U.S.C. 817A(e).

Section 1.807–3 also issued under 26 U.S.C. 807(e)(6).

Section 1.811–3 also issued under 26 U.S.C. 817A(e).

Section 1.812–9 also issued under 26 U.S.C. 817A(e).

Section 1.817–5 also issued under 26 U.S.C. 817(h).

Section 1.817A–1 also issued under 26 U.S.C. 817A(e).

Section 1.832–4 also issued under 26 U.S.C. 832(b)(5)(A).

Section 1.846–1 also issued under 26 U.S.C. 846.

Section 1.848–2 also issued under 26 U.S.C. 845(b) and 26 U.S.C. 848(d)(4)(B).

Section 1.848–3 also issued under 26 U.S.C. 848(d)(4)(B).

Sections 1.851–3 and 1.851–5 are also issued under 26 U.S.C. 851(c).

Section 1.852–11 is also issued under 26 U.S.C. 852(b)(3)(C), 852(b)(8), and 852(c).

Section 1.853–1 also issued under 26 U.S.C. 901(j).

Section 1.853–2 also issued under 26 U.S.C. 901(j).

Section 1.853–3 also issued under 26 U.S.C. 901(j).

Section 1.853–4 also issued under 26 U.S.C. 901(j) and 26 U.S.C. 6011.

Section 1.860A–0 also issued under 26 U.S.C. 860G(e).

Section 1.860A–1 also issued under 26 U.S.C. 860G(b) and 860G(e).

Section 1.860C–2 also issued under 26 U.S.C. 860C(b)(1) and 860G(e).

Section 1.860D–1 also issued under 26 U.S.C. 860G(e).

Section 1.860E–1 also issued under 26 U.S.C. 860E and 860G(e).

Section 1.860E–2 also issued under 26 U.S.C. 860E(e).

Section 1.860F–2 also issued under 26 U.S.C. 860G(e).

Section 1.860F–4 also issued under 26 U.S.C. 860G(e) and 26 U.S.C. 6230(k).

Section 1.860F–4T also issued under 26 U.S.C. 860G(c)(3) and (e).

Section 1.860G–1 also issued under 26 U.S.C. 860G(a)(1)(B) and (e).

Section 1.860G–2 also issued under 26 U.S.C. 860G(e).

Section 1.860G–3 also issued under 26 U.S.C. 860G(b) and 26 U.S.C. 860G(e).

Section 1.861–2 also issued under 26 U.S.C. 863(a).

Section 1.861–3 also issued under 26 U.S.C. 863(a).

Section 1.861–8 also issued under 26 U.S.C. 250(c), 26 U.S.C. 864(e)(7), and 26 U.S.C. 882(c).

Sections 1.861–9 and 1.861–9T also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e)(7), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f).

Section 1.861–10(e) also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e)(7), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f).

Section 1.861–11 also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e)(7), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f).

Section 1.861–12 also issued under 26 U.S.C. 864(e)(7).

Section 1.861–13 also issued under 26 U.S.C. 864(e)(7).

Section 1.861–14 also issued under 26 U.S.C. 864(e)(7).

Sections 1.861–8T through 1.861–14T also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e), 26 U.S.C. 865(i) and 26 U.S.C. 7701(f).

Section 1.861–17 also issued under 26 U.S.C. 864(e)(7).

Section 1.863–1 also issued under 26 U.S.C. 863(a).

Section 1.863–2 also issued under 26 U.S.C. 863.

Section 1.863–3 also issued under 26 U.S.C. 863(a) and (b), and 26 U.S.C. 936(h).

Section 1.863–4 also issued under 26 U.S.C. 863.

Section 1.863–6 also issued under 26 U.S.C. 863.

Section 1.863–7 also issued under 26 U.S.C. 863(a) and 871(m).

Section 1.863–8 also issued under 26 U.S.C. 863(a), (b) and (d).

Section 1.863–9 also issued under 26 U.S.C. 863(a), (d) and (e).

Section 1.864–5 also issued under 26 U.S.C. 7701(l).

Section 1.864–8T also issued under 26 U.S.C. 864(d)(8).

Section 1.864(c)(8)–1 also issued under 26 U.S.C. 864(c)(8) and 897(g).

Section 1.864(c)(8)–2 also issued under 26 U.S.C. 864(c)(8)(E), 6001 and 6031(b).

Section 1.865–1 also issued under 26 U.S.C. 863(a) and 865(j)(1).

Section 1.865–2 also issued under 26 U.S.C. 863(a) and 865(j)(1).

Section 1.865–3 also issued under 26 U.S.C. 865(j).

Section 1.871–1 also issued under 26 U.S.C. 7701(l).

Section 1.871–7 also issued under 26 U.S.C. 7701(l).

Section 1.871–9 also issued under 26 U.S.C. 7701(b)(11).

Sections 1.871–15 and 1.871–15T also issued under 26 U.S.C. 871(m).

Section 1.874–1 also issued under 26 U.S.C. 874.

Section 1.881–2 also issued under 26 U.S.C. 7701(l).

Section 1.881–3 also issued under 26 U.S.C. 7701(l).

Section 1.881–4 also issued under 26 U.S.C. 7701(l).

Section 1.882–4 also issued under 26 U.S.C. 882(c).

Section 1.882–5 also issued under 26 U.S.C. 882, 26 U.S.C. 864(e), 26 U.S.C. 988(d), and 26 U.S.C. 7701(l).

Section 1.883–1 is also issued under 26 U.S.C. 883.

Section 1.883–2 is also issued under 26 U.S.C. 883.

Section 1.883–3 is also issued under 26 U.S.C. 883.

Section 1.883–4 is also issued under 26 U.S.C. 883.

Section 1.883–5 is also issued under 26 U.S.C. 883.

Section 1.884–0 also issued under 26 U.S.C. 884 (g).

Section 1.884–1 is also issued under 26 U.S.C. 884.

Section 1.884–1 (d) also issued under 26 U.S.C. 884 (c) (2) (A).

Section 1.884–1 (d) (13) (i) also issued under 26 U.S.C. 884 (c) (2).

Section 1.884–1 (e) also issued under 26 U.S.C. 884 (c) (2) (B).

Section 1.884–2 also issued under 26 U.S.C. 884(g).

Section 1.884–2T also issued under 26 U.S.C. 884 (g).

Section 1.884–4 also issued under 26 U.S.C. 884 (g).

Section 1.884–5 also issued under 26 U.S.C. 884 (g).

Section 1.884–5 (e) and (f) also issued under 26 U.S.C. 884 (e) (4) (C).

Section 1.892–1T also issued under 26 U.S.C. 892(c).

Section 1.892–2T also issued under 26 U.S.C. 892(c).

Section 1.892–3T also issued under 26 U.S.C. 892(c).

Section 1.892–4T also issued under 26 U.S.C. 892(c).

Section 1.892–5 also issued under 26 U.S.C. 892(c).

Section 1.892–5T also issued under 26 U.S.C. 892(c).

Section 1.892–6T also issued under 26 U.S.C. 892(c).

Section 1.892–7T also issued under 26 U.S.C. 892(c).

Section 1.894–1 also issued under 26 U.S.C. 894 and 7701(l).

Sections 1.897–5T, 1.897–6T and 1.897–7T also issued under 26 U.S.C. 897 (d), (e), (g) and (j) and 26 U.S.C. 367(e)(2).

Section 1.897–7 also issued under 26 U.S.C. 897(g).

Section 1.901(j)–1 also issued under 26 U.S.C. 901(j)(4).

Sections 1.901(m)–1 through 1.901–8 also issued under 26 U.S.C. 901(m)(7).

Section 1.901(m)–5 also issued under 26 U.S.C. 901(m)(3)(B)(ii).

Sections 1.902–1 and 902–2 also issued under 26 U.S.C. 902(c)(7).

Section 1.904–1 also issued under 26 U.S.C. 904(d)(7).

Section 1.904–2 also issued under 26 U.S.C. 904(d)(7).

Section 1.904–3 also issued under 26 U.S.C. 904(d)(7).

Section 1.904–4 also issued under 26 U.S.C. 250(c), 26 U.S.C. 865(j), 26. U.S.C. 904(d)(2)(J)(i), 26 U.S.C. 904(d)(6)(C), 26 U.S.C. 904(d)(7), and 26 U.S.C. 951A(f)(1)(B).

Section 1.904(b)–1 also issued under 26 U.S.C. 1(h)(11)(C)(iv) and 904(b)(2)(C).

Section 1.904(b)–2 also issued under 26 U.S.C. 1(h)(11)(C)(iv) and 904(b)(2)(C).

Section 1.904–5 also issued under 26 U.S.C. 904(d)(7) and 26 U.S.C. 951A(f)(1)(B).

Section 1.904–6 also issued under 26 U.S.C. 904(d)(7).

Section 1.904–7 also issued under 26 U.S.C. 904(d)(6).

Section 1.904(f)–(2) also issued under 26 U.S.C. 904 (f)(3)(b).

Sections 1.904–4 through 1.904–7 also issued under 26 U.S.C. 904(d)(5).

Section 1.904(g)–3 also issued under 26 U.S.C. 904(g)(4).

Section 1.904(g)–3T also issued under 26 U.S.C. 904(g)(4).

Section 1.904(i)–1 also issued under 26 U.S.C. 904(i).

Section 1.905–3 also issued under 26 U.S.C. 989(c)(4).

Section 1.905–4 also issued under 26 U.S.C. 989(c)(4), 26 U.S.C. 6227(d), 26 U.S.C. 6241(11), and 26 U.S.C. 6689(a).

Sections 1.905–3T and 1.905–4T also issued under 26 U.S.C. 989(c)(4).

Section 1.907(b)–1 is also issued under 26 U.S.C. 907(b).

Section 1.907(b)–1T also issued under 26 U.S.C. 907(b).

Sections 1.909–1 through 1.906–6 also issued under 26 U.S.C. 909(e).

Section 1.911–7 also issued under 26 U.S.C. 911(d)(9).

Section 1.931–1 also issued under 26 U.S.C. 7654(e).

Section 1.932–1 also issued under 26 U.S.C. 7654(e).

Section 1.934–1 also issued under 26 U.S.C. 934(b)(4).

Section 1.935–1 also issued under 26 U.S.C. 7654(e).

Section 1.936–4 also issued under 26 U.S.C. 936(h).

Section 1.936–5 also issued under 26 U.S.C. 936(h).

Section 1.936–6 also issued under 26 U.S.C. 863(a) and (b), and 26 U.S.C. 936(h).

Section 1.936–7 also issued under 26 U.S.C. 936(h).

Section 1.936–11 also issued under 26 U.S.C. 936(j).

Section 1.937–1 also issued under 26 U.S.C. 937(a).

Section 1.937–1T also issued under 26 U.S.C. 937(a).

Section 1.937–2 also issued under 26 U.S.C. 937(b).

Section 1.937–3 also issued under 26 U.S.C. 937(b).

Section 1.951–1 also issued under 26 U.S.C. 7701(a).

Section 1.951A–2 also issued under 26 U.S.C. 882(c)(1)(A) and 954(b)(5).

Section 1.951A–3 also issued under 26 U.S.C. 951A(d)(4).

Section 1.951A–5 also issued under 26 U.S.C. 951A(f)(1)(B).

Section 1.952–11T is also issued under 26 U.S.C. 852(b)(3)(C), 852(b)(8), and 852(c).

Section 1.953–2 also issued under 26 U.S.C. 7701(b)(11).

Section 1.954–0 also issued under 26 U.S.C. 954 (b) and (c).

Section 1.954–1 also issued under 26 U.S.C. 954 (b) and (c).

Section 1.954–2 also issued under 26 U.S.C. 954 (b) and (c).

Section 1.956–1 also issued under 26 U.S.C. 245A(g), 956(d), and 956(e).

Section 1.956–1T also issued under 26 U.S.C. 956(d) and 956(e).

Section 1.956–2 also issued under 26 U.S.C. 956(d) and 956(e).

Section 1.956–3 also issued under 26 U.S.C. 864(d)(8) and 956(e).

Section 1.956–4 also issued under 26 U.S.C. 956(d) and 956(e).

Section 1.957–1 also issued under 26 U.S.C. 957.

Section 1.957–3 also issued under 26 U.S.C. 957(c).

Section 1.960–1 also issued under 26 U.S.C. 960(f).

Section 1.960–2 also issued under 26 U.S.C. 960(f).

Section 1.960–3 also issued under 26 U.S.C. 960(f).

Section 1.960–4 also issued under 26 U.S.C. 951A(f)(1)(B) and 26 U.S.C. 960(f).

Section 1.962–1 also issued under 26 U.S.C. 965(o).

Section 1.965–1 also issued under 26 U.S.C. 965(c)(3)(B)(iii)(V), 965(d)(2), 965(o), 989(c), and 7701(a).

Section 1.965–2 also issued under 26 U.S.C. 965(b)(3)(A)(ii), 965(o), and 961(a) and (b).

Section 1.965–3 also issued under 26 U.S.C. 965(c)(3)(D) and 965(o).

Section 1.965–4 also issued under 26 U.S.C. 965(c)(3)(F) and 965(o).

Sections 1.965–5 through 1.965–6 also issued under 26 U.S.C. 965(o) and 26 U.S.C. 902(c)(8) (as in effect on December 21, 2017).

Section 1.965–7 also issued under 26 U.S.C. 965(h)(3), 965(h)(5), 965(i)(2), 965(i)(8)(B), 965(m)(2)(A), 965(n)(3), and 965(o).

Section 1.965–8 also issued under 26 U.S.C. 965(o).

Section 1.965–9 also issued under 26 U.S.C. 965(o).

Sections 1.985–0 through 1.985–5 also issued under 26 U.S.C. 985.

Section 1.986(a)–1 also issued under 26 U.S.C. 986(a)(1)(C) and 26 U.S.C. 986(a)(1)(D)(ii).

Section 1.986(c)–1 also issued under 26 U.S.C. 965(o) and 26 U.S.C. 989(c).

Sections 1.987–1 through 1.987–5 also issued under 26 U.S.C. 987.

Section 1.987–12 is issued under 26 U.S.C. 987 and 989.

Sections 1.988–0 through 1.988–5 also issued under 26 U.S.C. 988.

Sections 1.989(a)–0T and 1.989(a)–1T also issued under 26 U.S.C. 989(c).

Section 1.989(b)–1 also issued under 26 U.S.C. 989(b).

Section 1.989–1(c) also issued under 26 U.S.C. 989(c).

Section 1.1036–1 also issued under 26 U.S.C. 351(g)(4).

Section 1.1059(e)–1 also issued under 26 U.S.C. 1059 (e)(1) and (e)(2).

Section 1.1060–1 also issued under 26 U.S.C. 1060.

Section 1.1061–0 added under 26 U.S.C. 1061(f).

Section 1.1061–1 added under 26 U.S.C. 1061(f).

Section 1.1061–2 added under 26 U.S.C. 1061(f).

Section 1.1061–3 added under 26 U.S.C. 1(h)(9) and 1061(f).

Section 1.1061–4 added under 26 U.S.C. 1061(f).

Section 1.1061–5 added under 26 U.S.C. 1061(f).

Section 1.1061–6 added under 26 U.S.C. 1061(f).

Sections 1.1092(b)–1T and 1.1092(b)–2T also issued under 26 U.S.C. 1092 (b)(1).

Section 1.1092(b)–4T also issued under 26 U.S.C. 1092(b)(2).

Section 1.1092(b)–6 also issued under 26 U.S.C. 1092(b)(1).

Section 1.1092(b)–6 also issued under 26 U.S.C. 1092(b)(2).

Section 1.1092(c)–1 also issued under 26 U.S.C. 1092(c)(4)(H).

Section 1.1092(c)–2 also issued under 26 U.S.C. 1092(c)(4)(H).

Section 1.1092(c)–3 also issued under 26 U.S.C. 1092(c)(4)(H).

Section 1.1092(c)–4 also issued under 26 U.S.C. 1092(c)(4)(H).

Section 1.1092(d)–1 also issued under 26 U.S.C. 1092(b)(1).

Section 1.1092(d)–2 also issued under 26 U.S.C. 1092(d)(3)(B).

Section 1.1202–2 is also issued under 26 U.S.C. 1202(k).

Section 1.1221–2 also issued under 26 U.S.C. 1221(b)(2)(A)(iii), (b)(2)(B), and (b)(3);  1502 and 6001.

Section 1.1244(e)–1 also issued under 26 U.S.C. 1244(e).

Section 1.1248–1 also issued under 26 U.S.C. 1248(a)

Sections 1.1248–1(a)(1), (4), and (5) also issued under 26 U.S.C. 1248(a) and (c)(1) and (2).

Section 1.1248–6 also issued under 26 U.S.C. 1248(e).

Section 1.1248–8 also issued under 26 U.S.C. 1248(a) and (c)(1) and (2).

Section 1.1248–8(b)(2)(iv) also issued under 26 U.S.C. 367(b), 1248(a), (c), and (f).

Section 1.1248(f)–1 also issued under 26 U.S.C. 367(b) and 1248(f).

Section 1.1248(f)–2 also issued under 26 U.S.C. 367(b) and 1248(f).

Section 1.1248(f)–3 also issued under 26 U.S.C. 367(b) and 1248(f).

Section 1.1254–1 also issued under 26 U.S.C. 1254(b).

Section 1.1254–2 also issued under 26 U.S.C. 1254(b).

Section 1.1254–3 also issued under 26 U.S.C. 1254(b).

Section 1.1254–4 also issued under 26 U.S.C. 1254(b).

Section 1.1254–5 also issued under 26 U.S.C. 1254(b).

Section 1.1254–6 also issued under 26 U.S.C. 1254(b).

Section 1.1271–1 also issued under 26 U.S.C. 1275(d).

Section 1.1272–1 also issued under 26 U.S.C. 1275(d).

Section 1.1272–2 also issued under 26 U.S.C. 1275(d).

Section 1.1272–3 also issued under 26 U.S.C. 1275(d).

Section 1.1273–1 also issued under 26 U.S.C. 1275(d).

Section 1.1273–2 also issued under 26 U.S.C. 1275(d).

Section 1.1274–1 also issued under 26 U.S.C. 1275(d).

Section 1.1274–2 also issued under 26 U.S.C. 1275(d).

Section 1.1274–3 also issued under 26 U.S.C. 1275(d).

Section 1.1274–4 also issued under 26 U.S.C. 1275(d).

Section 1.1274–5 also issued under 26 U.S.C. 1275(d).

Section 1.1274A–1 also issued under 26 U.S.C. 1274A(e) and 26 U.S.C. 1275(d).

Section 1.1275–1 also issued under 26 U.S.C. 1275(d).

Section 1.1275–2 also issued under 26 U.S.C. 1275(d).

Section 1.1275–3 also issued under 26 U.S.C. 1275(d).

Section 1.1275–4 also issued under 26 U.S.C. 1275(d).

Section 1.1275–5 also issued under 26 U.S.C. 1275(d).

Section 1.1275–6 also issued under 26 U.S.C. 1275(d).

Section 1.1275–7 also issued under 26 U.S.C. 1275(d).

Section 1.1286–1 also issued under 26 U.S.C. 1275(D) and 1286(f).

Section 1.1286–2 also issued under 26 U.S.C. 1286(f).

Section 1.1287–1 also issued under 26 U.S.C. 165 (j)(3).

Section 1.1288–1 also issued under 26 U.S.C. 1288(b).

Section 1.1291–1 also issued under 26 U.S.C. 1291.

Section 1.1291-1 also issued under 26 U.S.C. 1298(a) and (g).

Section 1.1291-9, also issued under 26 U.S.C. 1298(a) and (g).

Section 1.1298-1 also issued under 26 U.S.C. 1298(f).

Section 1.1291–9 also issued under 26 U.S.C. 1291(d)(2).

Section 1.1291–10 also issued under 26 U.S.C. 1291(d)(2).

Section 1.1293–1 also issued under 26 U.S.C. 1293.

Section 1.1294–1T also issued under 26 U.S.C. 1294.

Section 1.1295–1 also issued under 26 U.S.C. 1295.

Section 1.1295–3 also issued under 26 U.S.C. 1295.

Section 1.1296–1 also issued under 26 U.S.C. 1296(g) and 26 U.S.C. 1298(f).

Section 1.1296(e)–1 also issued under 26 U.S.C. 1296(e).

Section 1.1297–1 also issued under 26 U.S.C. 1298(g).

Section 1.1297–2 also issued under 26 U.S.C. 1298(g).

Section 1.1297–3T also issued under 26 U.S.C. 1297(b)(1).

Section 1.1297–4 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).

Section 1.1297–5 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).

Section 1.1297–6 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).

Section 1.1298–1 also issued under 26 U.S.C. 1298(f).

Section 1.1298–1T also issued under 26 U.S.C. 1298(f) and (g).

Section 1.1298–2 also issued under 26 U.S.C. 1298(b)(3) and (g).

Section 1.1298–4 also issued under 26 U.S.C. 1298(g).

Section 1.1301–1 also issued under 26 U.S.C. 1301(c).

Section 1.1301–1T also issued under 26 U.S.C. 1301(c).

Section 1.1361–1(j) (6), (10) and (11) also issued under 26 U.S.C. 1361(d)(2)(B)(iii).

Section 1.1361–1(l) also issued under 26 U.S.C. 1361(c)(5)(C).

Sections 1.1362–1, 1.1362–2, 1.1362–3, 1.1362–4, 1.1362–5, 1.1362–6, 1.1362–7, and 1.1363–1 also issued under 26 U.S.C. 1377.

Section 1.1363–2 also issued under 26 U.S.C. 337(d).

Section 1.1368–1(f) and (g) also issued under 26 U.S.C. 1377(c).

Section 1.1368–2(b) also issued under 26 U.S.C. 1368(c).

Section 1.1374–1 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374–2 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374–3 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374–4 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374–5 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374–6 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374–7 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374–8 also issued under 26 U.S.C 337(d) and 1374(e).

Section 1.1374-8 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374–8T also issued under 26 U.S.C. 337(d) and 1374(e).

Section 1.1374–9 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374–10 also issued under 26 U.S.C. 337(d) and 1374(e).

Section 1.1374-10 also issued under 26 U.S.C. 1374(e) and 337(d).

Section 1.1374–10T also issued under 26 U.S.C. 337(d) and 1374(e).

Section 1.1377–1 also issued under 26 U.S.C. 1377(a)(2) and (c).

Section 1.1394–1 also issued under 26 U.S.C. 1397D.

Section 1.1396–1 also issued under 26 U.S.C. 1397D.

Section 1.1397E–1 also issued under 26 U.S.C. 1397E.

Section 1.1400Z2(a)–1 also issued under 26 U.S.C. 1400Z–2(e)(4).

Section 1.1400Z2(b)–1 also issued under 26 U.S.C. 1400Z–2(e)(4).

Section 1.1400Z2(c)–1 also issued under 26 U.S.C. 1400Z–2(e)(4).

Section 1.1400Z2(d)–1 also issued under 26 U.S.C. 1400Z–2(e)(4).

Section 1.1400Z2(d)–2 also issued under 26 U.S.C. 1400Z–2(e)(4).

Section 1.1400Z2(f)–1 also issued under 26 U.S.C. 1400Z–2(e)(4).

Section 1.1402 (e)–5T also is issued under 26 U.S.C. 1402(e)(1) and (2).

Section 1.1441–2 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).

Section 1.1441–3 also issued under 26 U.S.C. 1441(c)(4), 26 U.S.C. 3401(a)(6) and 26 U.S.C. 7701(l).

Section 1.1441–4 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).

Section 1.1441–5 also issued under 26 U.S.C. 1441(c)(4), 26 U.S.C. 3401(a)(6) and 26 U.S.C. 7701(b)(11).

Section 1.1441–6 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).

Section 1.1441–7 also issued under 26 U.S.C. 1441(c)(4), 26 U.S.C. 3401(a)(6) and 26 U.S.C. 7701(l).

Section 1.1443–1 also issued under 26 U.S.C. 1443(a).

Section 1.1445–5 also issued under 26 U.S.C. 1445(e)(7).

Section 1.1445–8 also issued under 26 U.S.C. 1445(e)(7).

Section 1.1446–3 also issued under 26 U.S.C. 1446(g).

Section 1.1446–4 also issued under 26 U.S.C. 1446(g).

Section 1.1446(f)–1 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).

Section 1.1446(f)–2 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).

Section 1.1446(f)–3 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).

Section 1.1446(f)–4 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).

Section 1.1446(f)–5 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).

Section 1.1461–1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).

Section 1.1461–2 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).

Section 1.1462–1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).

Section 1.1471–1 is also issued under 26 U.S.C. 1471.

Section 1.1471–2 is also issued under 26 U.S.C. 1471.

Section 1.1471–3 is also issued under 26 U.S.C. 1471.

Section 1.1471–4 is also issued under 26 U.S.C. 1471.

Section 1.1471–5 is also issued under 26 U.S.C. 1471.

Section 1.1471–6 is also issued under 26 U.S.C. 1471.

Section 1.1472–1 is also issued under 26 U.S.C. 1472.

Section 1.1473–1 is also issued under 26 U.S.C. 1473.

Section 1.1474–1 is also issued under 26 U.S.C. 1474.

Section 1.1474–2 is also issued under 26 U.S.C. 1474.

Section 1.1474–3 is also issued under 26 U.S.C. 1474.

Section 1.1474–4 is also issued under 26 U.S.C. 1474.

Section 1.1474–5 is also issued under 26 U.S.C. 1474.

Section 1.1474–6 is also issued under 26 U.S.C. 1474.

Section 1.1474–7 is also issued under 26 U.S.C. 1474.

Section 1.1502–0 also issued under 26 U.S.C. 1502.

Section 1.1502–1 also issued under 26 U.S.C. 1502.

Section 1.1502–2 also issued under 26 U.S.C. 1502.

Section 1.1502–3 also issued under 26 U.S.C. 1502.

Section 1.1502–4 also issued under 26 U.S.C. 1502.

Section 1.1502–9 also issued under 26 U.S.C. 1502.

Section 1.1502–11 also issued under 26 U.S.C. 1502.

Section 1.1502–12 also issued under 26 U.S.C. 250(c) and 1502.

Section 1.1502–13 also issued under 26 U.S.C. 250(c) and 1502.

Section 1.1502–14Z also issued under 26 U.S.C. 1400Z–2(e)(4) and 1502.

Section 1.1502–15 also issued under 26 U.S.C. 1502.

Section 1.1502–17 also issued under 26 U.S.C. 446 and 1502.

Section 1.1502–18 also issued under 26 U.S.C. 1502.

Section 1.1502–19 also issued under 26 U.S.C. 301, 1502, and 1503.

Section 1.1502–20 also issued under 26 U.S.C. 337(d) and 1502.

Section 1.1502–20T also issued under 26 U.S.C. 337(d) and 1502.

Section 1.1502–21 also issued under 26 U.S.C. 1502 and 6402(i).

Section 1.1502–21(b)(1) and (b)(3)(v) also issued under 26 U.S.C. 1502.

Section 1.1502–21T also issued under 26 U.S.C. 1502.

Section 1.1502–21T(b)(1) and (b)(3)(v) also issued under 26 U.S.C. 1502.

Section 1.1502–22 also issued under 26 U.S.C. 1502.

Section 1.1502–23 also issued under 26 U.S.C. 1502.

Section 1.1502–26 also issued under 26 U.S.C. 1502.

Section 1.1502–28 also issued under 26 U.S.C. 1502.

Section 1.1502–30 also issued under 26 U.S.C. 1502.

Section 1.1502–31 also issued under 26 U.S.C. 1502.

Section 1.1502–32 also issued under 26 U.S.C. 301, 1502, and 1503.

Section 1.1502–32 also issued under 26 U.S.C. 1502.

Section 1.1502–32(a)(2), (b)(3)(iii)(C), (b)(3)(iii)(D), and (b)(4)(vi) also issued under 26 U.S.C. 1502.

Section 1.1502–32T also issued under 26 U.S.C. 1502.

Section 1.1502–33 also issued under 26 U.S.C. 1502.

Section 1.1502–34 also issued under 26 U.S.C. 1502.

Section 1.1502–35 also issued under 26 U.S.C. 1502.

Section 1.1502–35T also issued under 26 U.S.C. 1502.

Section 1.1502–36 also issued under 26 U.S.C. 1502.

Section 1.1502–36 also issued under 26 U.S.C. 337(d).

Section 1.1502–43 also issued under 26 U.S.C. 1502.

Section 1.1502–47 also issued under 26 U.S.C. 1502(d), 1503(c) and 1504(c).

Section 1.1502–50 also issued under 26 U.S.C. 250(c) and 1502.

Section 1.1502–51 also issued under 26 U.S.C. 1502.

Section 1.1502–55 also issued under 26 U.S.C. 1502.

Section 1.1502–68 also issued under 26 U.S.C. 1502.

Section 1.1502–75 also issued under 26 U.S.C. 1502.

Section 1.1502–76 also issued under 26 U.S.C. 1502.

Section 1.1502–77 also issued under 26 U.S.C. 1502 and 6402(j).

Section 1.1502–78 also issued under 26 U.S.C. 1502, 6402(j), and 6411(c).

Section 1.1502–79 also issued under 26 U.S.C. 1502.

Section 1.1502–80 also issued under 26 U.S.C. 1502.

Section 1.1502–81T also issued under 26 U.S.C. 1502.

Section 1.1502–90 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–91 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–92 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–93 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–94 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–95 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–96 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–98 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–99 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–100 also issued under 26 U.S.C. 1502.

Section 1.1503–2 also issued under 26 U.S.C. 1502.

Section 1.1503(d) also issued under 26 U.S.C. 953(d) and 16 U.S.C. 1502.

Section 1.1503–2T also issued under 26 U.S.C. 1503(d).

Section 1.1504–4 also issued under 26 U.S.C. 1504(a)(5).

Section 1.1502–9A also issued under 26 U.S.C. 1502.

Section 1.1502–15A also issued under 26 U.S.C. 1502.

Section 1.1502–21A also issued under 26 U.S.C. 1502.

Section 1.1502–22A also issued under 26 U.S.C. 1502.

Section 1.1502–23A also issued under 26 U.S.C. 1502.

Section 1.1502–41A also issued under 26 U.S.C. 1502.

Section 1.1502–59A also issued under 26 U.S.C. 1502.

Section 1.1502–77A also issued under 26 U.S.C. 1502 and 6402(j).

Section 1.1502–77B also issued under 26 U.S.C. 1502 and 6402(j).

Section 1.1502–79A also issued under 26 U.S.C. 1502.

Section 1.1502–91A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–92A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–93A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–94A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–95A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–96A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–98A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502–99A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1503(d) also issued under 26 U.S.C. 953(d) and 26 U.S.C. 1502.

Section 1.1504–3 also issued under 26 U.S.C. 1400Z–2(e)(4) and 1504(a)(5).

Section 1.1561–2T also issued under 26 U.S.C. 1561.

Section 1.5000A–3 also issued under 26 U.S.C. 5000A(e)(4).

Section 1.5000C–1 is also issued under 26 U.S.C. 5000C

Section 1.5000C–2 is also issued under 26 U.S.C. 5000C

Section 1.5000C–3 is also issued under 26 U.S.C. 5000C

Section 1.5000C–4 is also issued under 26 U.S.C. 5000C

Section 1.5000C–5 is also issued under 26 U.S.C. 5000C

Section 1.5000C–6 is also issued under 26 U.S.C. 5000C

Section 1.6011–4T also issued under 26 U.S.C. 6001 and 6011(a).

Section 1.6011–4T also issued under 26 U.S.C. 6011.

Section 1.6011–6 also issued under 26 U.S.C. 6011(a).

Section 1.6011–7 also issued under 26 U.S.C. 6011(e).

Section 1.6012–2 is also issued under the authority of 26 U.S.C. 6011 and 6012.

Section 1.6013–6 also issued under 26 U.S.C. 7701(b)(11).

Section 1.6015–1 also issued under 26 U.S.C. 6015(h).

Section 1.6015–2 also issued under 26 U.S.C. 6015(h).

Section 1.6015–3 also issued under 26 U.S.C. 6015(h).

Section 1.6015–4 also issued under 26 U.S.C. 6015(h).

Section 1.6015–5 also issued under 26 U.S.C. 6015(h).

Section 1.6015–6 also issued under 26 U.S.C. 6015(h).

Section 1.6015–7 also issued under 26 U.S.C. 6015(h).

Section 1.6015–8 also issued under 26 U.S.C. 6015(h).

Section 1.6015–9 also issued under 26 U.S.C. 6015(h).

Section 1.6031(a)–1 also issued under section 404 of the Tax Equity and Fiscal Responsibility Act of 1982 (Public Law 97–248;  96 Stat. 324, 669) (TEFRA).

Section 1.6033–6 also issued under 26 U.S.C. 6033(i)(1).

Section 1.6035–2 also issued under 26 U.S.C. 6035(b).

Section 1.6035–2T also issued under 26 U.S.C. 6035.

Section 1.6038–2 also issued under 26 U.S.C. 6038.

Section 1.6038–2T also issued under 26 U.S.C. 6038(d).

Section 1.6038–3 also issued under 26 U.S.C. 6038.

Section 1.6038–4 also issued under 26 U.S.C. 6001, 6011, 6012, 6031, and 6038.

Section 1.6038–5 also issued under 26 U.S.C. 6038.

Section 1.6038A–1 also issued under 26 U.S.C. 6001.

Section 1.6038A–2 also issued under 26 U.S.C. 6038A and 6038C.

Section 1.6038A–3 also issued under 26 U.S.C. 6038A and 7701(l).

Section 1.6038A–4 also issued under 26 U.S.C. 6038A.

Section 1.6038A–5 also issued under 26 U.S.C. 6038A.

Section 1.6038A–6 also issued under 26 U.S.C. 6038A.

Section 1.6038A–7 also issued under 26 U.S.C. 6038A.

Section 1.6038B–1 also issued under 26 U.S.C. 6038B.

Section 1.6038B–1T also issued under 26 U.S.C 6038B.

Section 1.6038B–2 also issued under 26 U.S.C. 6038B.

Section 1.6038B–2T also issued under 26 U.S.C. 6038B.

Section 1.6038D–0 also issued under 26 U.S.C. 6038D.

Section 1.6038D–1 also issued under 26 U.S.C. 6038D.

Section 1.6038D–2 also issued under 26 U.S.C. 6038D.

Section 1.6038D–3 also issued under 26 U.S.C. 6038D.

Section 1.6038D–4 also issued under 26 U.S.C. 6038D.

Section 1.6038D–5 also issued under 26 U.S.C. 6038D.

Section 1.6038D–6 also issued under 26 U.S.C. 6038D.

Section 1.6038D–7 also issued under 26 U.S.C. 6038D.

Section 1.6038D–8 also issued under 26 U.S.C. 6038D.

Section 1.6039I–1 also issued under 26 U.S.C. 6039I.

Section 1.6041–1 also issued under 26 U.S.C. 6041(a).

Section 1.6041–2 also issued under 26 U.S.C. 6041(d).

Section 1.6041–3 also issued under 26 U.S.C. 62 and 6041(a).

Section 1.6042–3 also issued under 26 U.S.C. 6045.

Section 1.6043–4 also issued under 26 U.S.C. 6043(c).

Section 1.6045–1 also issued under 26 U.S.C. 6045.

Section 1.6045–1T also issued under 26 U.S.C. 6045(g).

Section 1.6045–2 also issued under 26 U.S.C. 6045.

Section 1.6045–3 also issued under 26 U.S.C. 6045.

Section 1.6045–4 also issued under 26 U.S.C. 6045.

Section 1.6045A–1 also issued under 26 U.S.C. 6045A(a), (b), (c).

Section 1.6045B–1 also issued under 26 U.S.C. 6045B(a), (c), (e).

Section 1.6046–1 also issued 26 U.S.C. 6046(b).

Section 1.6046A–1 also issued under 26 U.S.C. 6046A.

Section 1.6047–2 is also issued under 26 U.S.C. 6047(d).

Section 1.6049–4 also issued under 26 U.S.C. 6049 (a), (b), and (d).

Section 1.6049–5 also issued under 26 U.S.C. 6049 (a), (b), and (d).

Section 1.6049–5T also issued under 26 U.S.C. 6049.

Section 1.6049–6 also issued under 6049(a), (b), and (d).

Section 1.6049–7 also issued under 26 U.S.C. 860G(e), 1275(c) and 26 U.S.C. 6049(d)(7)(D).

Section 1.6049–9 also issued under 26 U.S.C. 6049(a).

Section 1.6049–10 also issued under 26 U.S.C. 6049(a).

Section 1.6050E–1 also issued under 26 U.S.C. 6050E.

Section 1.6050H–1 also issued under 26 U.S.C. 6050H.

Section 1.6050H–2 also issued under 26 U.S.C. 6050H.

Section 1.6050H–3 also issued under 26 U.S.C. 6050H(h).

Section 1.6050I–1 also issued under 26 U.S.C. 6050I.

Section 1.6050I–2 also issued under 26 U.S.C. 6050I.

Section 1.6050K–1 also issued under 26 U.S.C. 6050K(a).

Section 1.6050M–1 also issued under 26 U.S.C. 6050M.

Section 1.6050P–1 also issued under 26 U.S.C. 6050P.

Section 1.6050P–2 also issued under 26 U.S.C. 6050P.

Section 1.6050S–1 also issued under 26 U.S.C. 6050S(g).

Section 1.6050S–2 also issued under 26 U.S.C. 6050S(g).

Section 1.6050S–3 also issued under 26 U.S.C. 6050S(g).

Section 1.6050S–4 also issued under 26 U.S.C. 6050S(g).

Section 1.6050X–1 also issued under 26 U.S.C. 6050X(a), (b).

Section 1.6050Y–2 also issued under 26 U.S.C. 6050Y(a).

Section 1.6050Y–3 also issued under 26 U.S.C. 6050Y(b).

Section 1.6050Y–4 also issued under 26 U.S.C. 6050Y(c).

Sections 1.6055–1 and 1.6055–2 also issued under 26 U.S.C. 6055.

Section 1.6060–1 also issued under 26 U.S.C. 6060(a).

Section 1.6061–2T also issued under 26 U.S.C. 6061.

Section 1.6065–2T also issued under 26 U.S.C. 6065.

Section 1.6081–1 also issued under 26 U.S.C. 6081.

Section 1.6081–2 also issued under 26 U.S.C. 6081.

Section 1.6081–2T also issued under 26 U.S.C. 6081.

Section 1.6081–3 also issued under 26 U.S.C. 6081.

Section 1.6081–4 also issued under 26 U.S.C. 6081.

Section 1.6081–5 also issued under 26 U.S.C. 6081.

Section 1.6081–6 also issued under 26 U.S.C. 6081.

Section 1.6081–6T also issued under 26 U.S.C. 6081.

Section 1.6081–7 also issued under 26 U.S.C. 6081.

Section 1.6081–8 also issued under 26 U.S.C. 6081(a).

Section 1.6081–9 also issued under 26 U.S.C. 6081(a).

Section 1.6081–10 also issued under 26 U.S.C. 6081.

Section 1.6081–11 also issued under 26 U.S.C. 6081.

Section 1.6109–2 also issued under 26 U.S.C. 6109(a).

Sections 1.6302–1, 1.6302–2, 1.6302–3 and 1.6302–4 also issued under 26 U.S.C. 6302(h).

Section 1.6411–4 also issued under 26 U.S.C. 6402(i) and 6411(c).

Section 1.6654–2 also issued under 26 U.S.C. 6654(n).

Section 1.6655–5 also issued under 26 U.S.C. 6655(i)(2).

Section 1.6662–6 also issued under 26 U.S.C. 6662.

Section 1.6695–1 also issued under 26 U.S.C. 6060(b) and 6695(b). 1

 See, however, 73 FR 78437, purporting to add a separate entry for section 1.6695–1, without reference to 26 U.S.C. 6060(b).

Section 1.6695–2 also issued under 26 U.S.C. 6695(g).

Section 1.6695–2T also issued under 26 U.S.C. 6695(g).

Section 1.6851–2 also issued under 26 U.S.C 6851(d).

Section 1.7520–1 also issued under 26 U.S.C. 7520(c)(2).

Section 1.7520–1T also issued under 26 U.S.C. 7520(c)(2).

Section 1.7520–2 also issued under 26 U.S.C. 7520(c)(2).

Section 1.7520–3 also issued under 26 U.S.C. 7520(c)(2).

Section 1.7520–4 also issued under 26 U.S.C. 7520(c)(2).

Section 1.7701(l)–1 also issued under 26 U.S.C. 7701(l).

Section 1.7701(l)–3 also issued under 26 U.S.C. 7701(l).

Section 1.7701(l)–4 also issued under 26 U.S.C. 7701(l) and 954(c)(6)(A).

Section 1.7702–2 also issued under 26 U.S.C. 7702(k).

Section 1.7872–5T also issued under 26 U.S.C. 7872.

Section 1.7872–15 also issued under 26 U.S.C. 1275 and 7872.

Section 1.7874–1 also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–1T also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–2 also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–3 is also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–4 also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–4T also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–5 also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–5T also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–6 also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–7 also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–8 also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–9 also issued under 26 U.S.C. 7874(c)(6) and (g).

Section 1.7874–10 also issued under 26 U.S.C. 7874(c)(4) and (g).

Section 1.7874–11 also issued under 26 U.S.C. 7874(g).

Section 1.7874–12 also issued under 26 U.S.C. 7874(g).